Nonprofit · EIN 82-1739501
COMMON GROUND COLLECTIVE
Tax-exempt · HAIKU, HI 96708
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,003,089 | $901,183 | $101,906 | $367,362 | $41,315 | $326,047 |
| December 31, 2024 | 990 | $1,964,583 | $1,834,419 | $130,164 | $471,499 | $247,358 | $224,141 |
| December 31, 2023 | 990 (amended) | $1,771,006 | $1,749,676 | $21,330 | $149,116 | $55,139 | $93,977 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $976,856
- of which government grants
- $340,279
- Program service revenue
- $2,900
- Investment income
- $0
- Net income from fundraising events
- $171
- Net income from sales of inventory
- $20,380
- Other revenue
- $23,333
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $137,694
- Other salaries and wages
- $306,636
- Salaries, compensation and benefits (total)
- $533,817
- Professional fundraising fees
- $0
- Legal fees
- $34,171
- Accounting fees
- $29,957
- Occupancy
- $21,874
- Travel
- $12,259
- Depreciation
- $23,259
- Program services (functional)
- $611,412
- Management and general (functional)
- $289,727
- Fundraising (functional)
- $44
Balance sheet and other
- Total assets, start of year
- $471,499
- Total assets, end of year
- $367,362
- Total liabilities, end of year
- $41,315
- Net assets, end of year
- $326,047
- Land, buildings and equipment
- $112,527
- Gross receipts
- $1,044,245
- Employees
- 15
- Volunteers
- 112
- Year formed
- 2017
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER KARACA | EXECUTIVE DI Officer | 40 | $128,037 | $9,657 |
| BARRY HENRY | PAST PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| MEGAN NAKASHIMA | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KEVIN YOSHIDA | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ANGIE HARAMOTO | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| CHRISTOPHER ROBINSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TRISH SMITH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| BOBBY PAHIA | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER KARACA | EXECUTIVE DI Officer | 40 | $99,207 | $9,453 |
| BARRY HENRY | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| DR JOIE TAYLOR | PAST PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| MEGAN NAKASHIMA | VICE PRESIDE Trustee or director, Officer | 5 | $0 | $0 |
| MARINA RIKER | PAST VICE PR Trustee or director, Officer | 1 | $0 | $0 |
| ANGIE HARAMOTO | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| LESLIE GARO | PAST SECRETA Trustee or director, Officer | 0.5 | $0 | $0 |
| CHERRY RESPICIO-URIAS | PAST TREASUR Trustee or director, Officer | 0.1 | $0 | $0 |
| TRINETTE FURTADO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHRISTOPHER ROBINSON | DIRECTOR Trustee or director | 4 | $0 | $0 |
| BOBBY PAHIA | DIRECTOR Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER KARACA | EXECUTIVE DI Officer | 40 | $124,000 | $7,014 |
| DR JOIE TAYLOR | INTERIM PRES Trustee or director, Officer | 2 | $0 | $0 |
| LAURA NIGHT | PAST PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| NICOLAS TIMPONE | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| CHERRY RESPICIO-URIAS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| LESLIE GARO | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| TRINETTE FURTADO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY BAILEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER ROBINSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARRY HENRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BOBBY PAHIA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARINA RIKER | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1051, HAIKU, HI 96708-1051
- In care of
- % JENNIFER KARACA
- Mailing address (990-N for 2020)
- PO Box 1051, Haiku HI 96708
- Principal officer (990 for 2025)
- JENNIFER KARACA, PO BOX 1051, HAIKU, HI 96708
- Principal officer (990-N for 2020)
- Jennifer Karaca, 19 Haiku Nani Place, Haiku HI 96708
- Signed the 990
- JENNIFER KARACA, EXECUTIVE DIRECTOR
- Phone
- (808) 856-0906
- Website
- commongroundcollective.com
- Return prepared by
- ACCUITY ADVISORS LLC
Mission
IT IS OUR MISSION AT COMMON GROUND COLLECTIVE TO TRANSFORM MAUI INTO A BOUNTIFUL AND PRODUCTIVE ISLAND THAT BENEFITS BOTH THE REAL-LIFE SETTINGS, AND HANDS-ON ASSISTANCE; WE WILL HELP TO ELEVATE DISTRESSED AND UNDERPRIVILEGED MEMBERS OF COMMUNITY THAT ARE NOT OTHERWISE ABLE TO RECEIVE ASSISTANCE OR OBTAIN EDUCATION IN THESE AREAS. BY SPREADING AWARENESS, EDUCATION AND PROVIDING ASSISTANCE, WE WILL WORK TO INCREASE FOOD SECURITY AND ECONOMIC OPPORTUNITIES HERE IN OUR BEAUTIFUL ISLAND COMMUNITY AND SET-UP THE FRAMEWORK TO BRING THIS MODEL TO OTHER MUCH DESERVING AREAS IN HAWAII AND ABROAD.
Program accomplishments
- FOSTER FARMING HARVEST PROJECT THE FOSTER FARMING HARVEST PROJECT REDUCES ON-FARM FOOD WASTE BY HARVESTING SURPLUS PRODUCE FROM LOCAL FARMS AND RESIDENTIAL ORCHARDS. COMMON GROUND COLLECTIVE COORDINATES HARVESTING, DISTRIBUTION, AND PRODUCER SUPPORT. FOOD IS DISTRIBUTED TO COMMUNITY ORGANIZATIONS FEEDING RESIDENTS IN NEED OR SOLD TO LOCAL BUSINESSES TO SUSTAIN PROGRAM OPERATIONS. THE PROGRAM INCREASES LOCAL FOOD AVAILABILITY AND SUPPORTS LANDOWNERS IN PRODUCTIVE LAND STEWARDSHIP.Expenses $80,681 · revenue $26,062
- LOCAL FOOD PROMOTION PROGRAM THE LOCAL FOOD PROMOTION PROGRAM STRENGTHENS THE LOCAL FOOD ECONOMY BY HELPING PRODUCERS CONNECT TO MARKETS AND DISTRIBUTION NETWORKS. ACTIVITIES INCLUDE DISTRIBUTION SUPPORT, MARKETING OUTREACH, AND BUSINESS PARTNERSHIPS TO EXPAND ACCESS TO LOCALLY GROWN PRODUCTS. THIS PROGRAM REDUCES RELIANCE ON IMPORTED FOOD AND INCREASES ECONOMIC OPPORTUNITIES FOR FARMERS AND FOOD PRODUCERS. THE INITIATIVE CONTRIBUTES TO A MORE RESILIENT LOCAL FOOD SYSTEM.Expenses $173,032
- HAIKU HOUSE COMMON GROUND COMMUNITY GARDEN THE HAIKU HOUSE COMMUNITY GARDEN INCREASES ACCESS TO LOCALLY GROWN PRODUCE AND PROVIDES HANDS-ON AGRICULTURAL EDUCATION. VOLUNTEERS ATTEND WEEKLY WORKDAYS TO MAINTAIN CROPS AND SUPPORT FOOD DISTRIBUTION. PRODUCE GROWN AT THE GARDEN IS DONATED TO LOCAL FOOD PROGRAMS AND FOOD-INSECURE HOUSEHOLDS. THE GARDEN PROMOTES COMMUNITY INVOLVEMENT WHILE DEMONSTRATING SMALL-SCALE, REGENERATIVE FOOD PRODUCTION.Expenses $614
- CGC'S OUTREACH AND EDUCATION COMMON GROUND COLLECTIVE PROVIDES COMMUNITY OUTREACH AND EDUCATION TO STRENGTHEN MAUI'S LOCAL FOOD SYSTEM. OUTREACH AND EDUCATION ACTIVITIES ARE INCLUDED IN ALL OF OUR PROGRAMS AND INCLUDE: HANDS-ON LEARNING WORKSHOPS, VOLUNTEER ENGAGEMENT, AND PUBLIC PRESENTATIONS PROMOTING SUSTAINABLE AGRICULTURE AND FOOD SECURITY. OUR PROGRAMS SHARE RESOURCES WITH RESIDENTS, LANDOWNERS, AND LOCAL PARTNERS TO SUPPORT LOCAL FOOD PRODUCTION AND RESILIENCE. THESE EFFORTS INCREASE AWARENESS OF LOCAL FOOD SYSTEMS AND ENCOURAGE COMMUNITY PARTICIPATION IN AGRICULTURE. MAUI FIRE RELIEF PROGRAMS & PROJECTS IN RESPONSE TO THE MAUI FIRES, COMMON GROUND COLLECTIVE SUPPORTED FOOD RELIEF AND RECOVERY EFFORTS FOR AFFECTED COMMUNITIES. THE ORGANIZATION PROVIDED FRESH LOCAL FOOD, PURCHASED PRODUCT FROM IMPACTED PRODUCERS, AND ASSISTED COMMUNITY RESOURCE HUBS WITH SUPPLIES AND LOGISTICS. THESE EFFORTS HELPED MAINTAIN FOOD ACCESS AND SUPPORT LOCAL FOOD PRODUCERS DURING DISASTER RECOVERY. MAUI EMERGENCY FEEDING TASKFORCE COMMON GROUND COLLECTIVE CO-LED THE MAUI EMERGENCY FEEDING TASKFORCE TO COORDINATE EMERGENCY FOOD DISTRIBUTION AND DISASTER RESPONSE. THE TASKFORCE ENGAGED COMMUNITY PARTNERS, NONPROFITS, AND GOVERNMENT ENTITIES TO IMPROVE FOOD SECURITY SYSTEMS DURING CRISES. A LESSONS-LEARNED REPORT WAS DEVELOPED TO SUPPORT IMPROVED RESILIENCE AND PREPAREDNESS FOR FUTURE EMERGENCIES. FEASIBILITY STUDY FOR THE MAKA'AINANA MARKET: A CO-OP FOOD HUB AND GROCERY STORE COMMON GROUND COLLECTIVE IS CONDUCTING A FEASIBILITY STUDY FOR THE DEVELOPMENT OF A COOPERATIVE FOOD HUB AND GROCERY STORE TO EXPAND ACCESS TO LOCAL FOOD AND SUPPORT AGRICULTURAL PRODUCERS. THE PROJECT INCLUDES COMMUNITY SURVEYS, STAKEHOLDER OUTREACH, FACILITY DESIGN PLANNING, AND MARKET ANALYSIS. THE INITIATIVE AIMS TO CREATE CENTRALIZED INFRASTRUCTURE TO STRENGTHEN MAUI'S LOCAL FOOD ECONOMY AND INCREASE LONG-TERM FOOD SECURITY.Expenses $357,085
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-1739501
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K40)
- Assets (IRS master file)
- $367,362
- Income (IRS master file)
- $1,044,245
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,003,089 | $901,183 | $367,362 | XML |
| 990 | December 2024 | $1,964,583 | $1,834,419 | $471,499 | IRS |
| 990 | December 2023 | $1,771,006 | $1,749,676 | $149,116 | XML |
| 990 | December 2022 | $193,682 | $186,588 | $184,346 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Jennifer Karaca | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jennifer Karaca | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-1739501).
Questions about COMMON GROUND COLLECTIVE
- What is the EIN of COMMON GROUND COLLECTIVE?
- The employer identification number (EIN) of COMMON GROUND COLLECTIVE is 82-1739501.
- Is COMMON GROUND COLLECTIVE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to COMMON GROUND COLLECTIVE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMON GROUND COLLECTIVE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMON GROUND COLLECTIVE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMON GROUND COLLECTIVE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMMON GROUND COLLECTIVE?
- The 990 for the year ended December 31, 2025 names JENNIFER KARACA.
- Who are the officers and directors of COMMON GROUND COLLECTIVE?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $128,037 (JENNIFER KARACA, EXECUTIVE DI).
- How much revenue does COMMON GROUND COLLECTIVE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,003,089, expenses of $901,183 and total assets of $367,362 at year end.
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